... and Isaksson, 2001). As an example, a reactive response for a process producing waste is to improve the re‐use of the waste produced. An active response would be to reduce the quantity of waste produced. © MCB UP Limited 2003 Sustainable development Auditing principles Total quality management...

... to underreport, and to prematurely sign‐off, than senior and staff‐level accountants, and that accountants with an internal locus of control are less likely (than externals) to either underreport or prematurely sign‐off. © MCB UP Limited 2003 Ethics Public sector accounting Cognition Auditing...